Legal Opinion
TSAKOPOULOS v. COMMISSIONER
United States Tax Court
Decided January 9, 2002No. 14050-98; No. 1131-00UnpublishedCited by 2 opinions
1Opinion of the Court
GEORGE TSAKOPOULOS AND DROUSOULA TSAKOPOULOS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
TSAKOPOULOS v. COMMISSIONER
No. 14050-98; No. 1131-00
United States Tax Court
T.C. Memo 2002-8; 2002 Tax Ct. Memo LEXIS 7; 83 T.C.M. (CCH) 1064;
January 9, 2002, Filed
Petitioner is not entitled to a deduction for an abandonment loss with regard to the Stockton/Elsie property in 1995. Petitioners may not deduct expenses incurred on work performed on the roofs of their shopping centers, real estate taxes paid or payments made to Royal Roofing, Inc., and Consolidated Electrical Distributors.…
2Cases cited15 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Hradesky v. CommissionerUnited States Tax Court · 1975
- Frank J. Hradesky v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1976
10 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- KLAWITTER v. COMMISSIONERUnited States Tax Court · 2003
- Milton v. Comm'rUnited States Tax Court · 2009